What is the import duty on leather footwear from the UAE to India?

The basic customs duty is 20%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 18% IGST applies on top.

How much can CEPA save on leather footwear?

At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.

What do I need to claim the CEPA rate on leather footwear?

A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.

Import duty on Leather footwear (HS 64039910) from the UAE to India

HS 64039910 · UAE to India · Footwear

Data last updated: 13 June 2026 · MFN & IGST from ICEGATE; CEPA rate per agreement — verify before filing

Duty breakdown on a ₹10,00,000 shipment

Component	Standard (MFN)	CEPA
Basic customs duty	₹2,00,000	₹2,00,000
Social Welfare Surcharge	₹20,000	₹20,000
IGST	₹2,19,600	₹2,19,600
Total duty	₹4,39,600	₹4,39,600

CEPA duty saving on this example: ₹0 (no basic-duty benefit at these rates). Run your own numbers in the import-duty estimator.

What drives the rate

Importing leather footwear (HS 64039910) from the UAE to India attracts a standard MFN basic customs duty of 20%. This line is currently excluded from CEPA, so the preferential rate stays at the 20% MFN level. On a sample assessable value of ₹10,00,000, total duty is ₹4,39,600 and CEPA adds no basic-duty saving at these rates. Footwear is a cautionary case: it carries a 20% MFN duty, but much of the category sits on India's CEPA exclusion list, so importers expecting relief often find no preferential rate at all. The origin rule (change of heading plus 40% value) is moot if the line gets no concession. MFN and IGST are from ICEGATE; CEPA eligibility follows the agreement — verify before filing. Social Welfare Surcharge adds 10% on the basic duty and 18% IGST applies on top — though IGST is recoverable as input tax credit, so the lasting benefit is the basic-duty saving. Always confirm the live rate for HS 64039910 on ICEGATE or CBIC before filing.

Frequently asked questions

What is the import duty on leather footwear from the UAE to India?: The basic customs duty is 20%. This line is largely excluded from India–UAE CEPA, so no preferential rate applies. SWS adds 10% on the basic duty and 18% IGST applies on top.
How much can CEPA save on leather footwear?: At current rates there is no basic-duty saving on this line under CEPA, so the landed duty is the same as the MFN route.
What do I need to claim the CEPA rate on leather footwear?: A valid preferential Certificate of Origin (eCoO 2.0) proving UAE origin under the Rules of Origin. Without it, customs charges the 20% MFN rate.